factors influencing environmental management
TRANSCRIPT
i
FACTORS INFLUENCING ENVIRONMENTAL
MANAGEMENT ACCOUNTING ADOPTION
IN OIL AND MANUFACTURING FIRMS
IN LIBYA
ALTOHAMI OTMAN ALKISHER
DOCTOR OF PHILOSOPHY
UNIVERSITI UTARA MALAYSIA
December 2013
ii
FACTORS INFLUENCING ENVIRONMENTAL MANAGEMENT
ACCOUNTING ADOPTION IN OIL AND MANUFACTURING
FIRMS IN LIBYA
By
ALTOHAMI OTMAN ALKISHER
Thesis Submitted to
Othman Yeop Abdullah Graduate School of Business,
Universiti Utara Malaysia,
In Fulfillment of the Requirements for the Degree of Doctor of Philosophy
v
PERMISSION TO USE
In presenting this thesis in fulfillment of the requirements for a Post Graduate degree
from the Universiti Utara Malaysia (UUM), I agree that the Library of this university
may make it freely available for inspection. I further agree that permission for
copying this thesis in any manner, in whole or in part, for scholarly purposes may be
granted by my supervisor(s) or in their absence, by the Dean of Othman Yeop
Abdullah Graduate School of Business where I did my thesis. It is understood that any
copying or publication or use of this thesis or parts of it for financial gain shall not be
allowed without my written permission. It is also understood that due recognition
given to me and to the UUM in any scholarly use which may be made of any material
in my thesis.
Request for permission to copy or to make other use of materials in this thesis in
whole or in part should be addressed to:
Dean of Othman Yeop Abdullah Graduate School of Business
Universiti Utara Malaysia
06010 UUM Sintok
Kedah Darul Aman
vi
ABSTRACT
This study was conducted to examine the factors that influenced Environmental
Management Accounting (EMA) adoption. Specifically, it investigated the influence
of the dominant factors in the organizational, environmental and technological
contexts on firms’ intentions to adopt EMA. To achieve this objective, eight
hypotheses were formulated, with information from previous research and the TOE
framework, the TAM model, the contingency theory, the institutional theory, the
legitimacy theory, the stakeholder theory and diffusion of the innovation theory. In
order to examine these hypotheses, data were collected from financial directors and
environmental managers in the oil and the manufacturing firms in Libya, who
constituted the sample of this research, by using a researcher-administered
questionnaire. A total of 202 usable questionnaires were collected and the data were
subjected to tests of variances, factor analysis, correlations and multiple regression.
The results revealed that age, education level and tenure in position were among the
influential factors on firms’ intention to adopt EMA. The results also showed that
Libyan firms in the selected industries were dominated by defender strategy and
hierarchy culture, which favoured a centralized management style. However, these
practices had a negative influence on firms’ intention to adopt EMA. Furthermore, the
results also revealed that organizational, environmental and technological variables
significantly influenced firms’ intention to adopt EMA. This study has made useful
contributions to current knowledge by providing more explanations on EMA adoption
in an unexplored context, and providing further insights into factors that facilitate and
impede the adoption of EMA practices. The present study has also filled the gap in the
EMA literature by developing a theoretical framework to assess the relationships
between the factors within the organizational, environmental, and technological
contexts and the intention to adopt EMA. To conclude, this study has provided
important insights into the factors that influence the acceptance and adoption of EMA
in general, and specifically in Libya. More importantly, this study has opened up
possibilities for further research into EMA adoption in Libya and other developing
countries, and worldwide.
Keywords: Environmental Management Accounting, Adoption, Environmental costs,
Environmental impacts, Libya, Oil and Manufacturing Sectors.
vii
ABSTRAK
Kajian ini dijalankan untuk mengkaji faktor-faktor yang mempengaruhi penggunaan
Perakaunan Pengurusan Alam Sekitar atau Environmental Management Accounting
(EMA). Secara khususnya, ia mengkaji pengaruh faktor-faktor dominan dalam
konteks organisasi, alam sekitar dan teknologi ke atas hasrat firma-firma untuk
menggunakan EMA. Bagi mencapai objektif ini, lapan hipotesis telah dirumuskan
dengan mengguna pakai maklumat daripada penyelidikan sebelumnya dan kerangka
kerja TOE, model TAM, teori kontingensi, teori institusi, teori kesahihan, teori pihak
berkepentingan dan teori penyebaran inovasi. Untuk mengkaji semua hipotesis ini,
data telah dikumpulkan daripada pengarah-pengarah kewangan dan pengurus-
pengurus alam sekitar di firma-firma minyak dan pengilangan di Libya dengan
menggunakan kaedah soal-selidik yang dikendalikan oleh pengkaji. Sebanyak 202
soal-selidik telah dikumpulkan dan data diambil daripada ujian-ujian varian, analisis
faktor, korelasi dan regresi pelbagai. Hasilnya telah menunjukkan bahawa faktor
umur, tahap pendidikan dan tempoh dalam jawatan menjadi antara faktor-faktor
penting ke atas hasrat firma menggunakan EMA. Keputusan menunjukkan bahawa
firma-firma di Libya dalam industri-industri terpilih didominasi oleh strategi
pertahanan dan budaya hierarki yang memihak kepada stail atau gaya pentadbiran
berpusat. Namun demikian, amalan-amalan ini meninggalkan pengaruh yang negatif
terhadap hasrat firma untuk menggunakan EMA. Tambahan pula, keputusan juga
menunjukkan bahawa pembolehubah-pembolehubah organisasi, alam sekitar dan
teknologi mempengaruhi hasrat firma menggunakan EMA dengan ketara sekali.
Kajian ini telah membuat sumbangan yang berguna kepada pengetahuan semasa
dengan memberikan lebih banyak penjelasan tentang penggunaan EMA dalam satu
konteks yang belum diterokai. Serta memberikan satu perspektif yang lebih terperinci
ke atas faktor-faktor yang membantu dan menghalang penggunaan amalan-amalan
EMA. Kajian semasa juga telah merapatkan jurang dalam literatur EMA dengan
membangunkan satu kerangka kerja teoretikal untuk menilai hubungan di antara
faktor-faktor dalam konteks organisasi, alam sekitar dan teknologi serta hasrat untuk
menggunakan EMA. Kesimpulannya, kajian ini telah memberikan dapatan penting
tentang faktor-faktor yang mempengaruhi penerimaan dan penggunaan EMA secara
umum, dan penggunaannya di Libya khasnya. Kajian ini telah membuka ruang yang
lebih luas untuk kajian lebih lanjut tentang penggunaan EMA di Libya dan negara-
negara membangun yang lain di seluruh dunia.
Kata Kunci: Penggunaan Perakaunan Pengurusan Alam Sekitar, Kos alam sekitar,
Impak alam sekitar, Libya, Sektor Minyak dan Pengilangan.
viii
ACKNOWLEDGMENTS
First and most, I am grateful to Allah for providing me the power and inspirations
needed in carrying out this study.
I would like to extend my appreciation to my supervisors, Professor. Dr. Noor Azizi
Ismail, and Dr. Che Zuriana Bt Muhammad Jamil, for their thorough supervision,
encouragement, and willingness to support me throughout this study. I would also like
to express my sincere gratitude for their enthusiasm and guidance. The completion of
this study has been possible with their guidance.
Finally, I wish to dedicate this study to my family as they are always been my
strongest supporters. I am indebted to all my family members for their love and
appreciation throughout my study.
ix
TABLE OF CONTENTS
Page
TITLE PAGE i
THESIS TITLE ii
PERMISSION TO USE v
ABSTRACT vi
ABSTRAK vii
ACKNOWLEDGMENT viii
TABLE OF CONTENTS ix
LIST OF TABLES xv
LIST OF FIGURES xviii
LIST OF APPENDICES
xix
CHAPTER ONE: INTRODUCTION
1
1.1 Introduction 1
1.2 Background of the Study 1
1.3 Problem Statement 5
1.4 Research Questions 9
1.5 Research Objectives 10
1.6 Significance of the Study 11
1.7 Scope of the Study 13
1.8 Structure of the Thesis 14
CHAPTER TWO: LITERATURE REVIEW
15
2.1 Introduction 15
2.2 Overview of Environmental Management Accounting 15
2.3 Environmental Management Accounting (EMA) 21
2.3.1 Definition of Environmental Accounting 21
2.3.2 Definitions of EMA 24
2.3.3 Environmental Management 27
2.3.4 Environmental Costs 29
2.3.5 Information Types of EMA
2.3.5.1 Non-monetary Information related to EMA
32
32
2.4
2.3.5.2 Monetary Information related to EMA
Drivers behind EMA
33
34
2.4.1 The Environmental Legislation 37
2.4.2 The Governmental Initiatives 39
2.4.3 The Pressures of Stakeholder 42
2.4.4 The Importance of Environmental Costs 46
2.4.5 The Challenges of Current Accounting Practices 48
2.5 Summary of EMA related Researches 52
2.5.1 Review of Previous Literature related EMA Adoption 69
2.5.2 Review of Previous Literature related the Organizational
Context
78
2.5.2.1 Business Strategy 80
2.5.2.2 Nature of Formalization 81
x
Page
2.5.2.3 Organizational Culture 83
2.5.2.4 Top Management Support 85
2.5.3 Review of Previous Literature related the Environmental
Context
87
2.5.3.1 Coercive Pressures 88
2.5.3.2 Normative Pressures 92
2.5.3.3 Legitimacy Considerations 94
2.5.3.4 Stakeholders Pressures 96
2.5.4 Review of Previous Literature related the Technological
Context
98
2.5.4.1 Perceived Benefits of EMA 100
2.5.4.2 Perceived Importance of EMA 102
2.6 Theories related to EMA Adoption 105
2.6.1 Contingency Theory 105
2.6.2 Institutional Theory 107
2.6.3 Legitimacy Theory 112
2.6.4 Stakeholder Theory
2.6.5 Diffusion of Innovation Theory (DOI)
114
116
2.6.6 Technology Acceptance Model (TAM)
2.6.7 The Technology, Organization, and Environment Framework
(TOE)
120
121
2.7 Chapter Summary 124
CHAPTER THREE: RESEARCH FRAMEWORK AND
METHODOLOGY
125
3.1 Introduction 125
3.2 Research Model 125
3.3 Main Variables 126
3.3.1 Intention to Adopt Environmental Management Accounting 127
3.3.2 Organizational Factors 129
3.3.2.1 Business Strategy 130
3.3.2.2 Nature of Formalization 132
3.3.2.3 Organizational Culture 133
137
138 3.3.2.4 Top Management Support
3.3.3 Environmental Factors
3.3.3.1 Coercive Pressures
3.3.3.2 Normative Pressures
138
139
3.3.3.3 Legitimacy Considerations 140
3.3.3.4 Stakeholders pressures 142
3.3.4 Technological Factors 143
3.3.4.1 Perceived Benefits of EMA 143
3.3.4.2 Perceived Importance of EMA 144
3.4 Research Hypotheses 147
3.4.1 Business strategy and Intention to Adopt EMA 147
3.4.2 Nature of Formalization and Intention to Adopt EMA 150
3.4.3 Organizational Culture and Intention to Adopt EMA 151
3.4.4 Top management Support and Intention to Adopt EMA 155
3.4.5 Coercive pressures and Intention to Adopt EMA 156
xi
Page
3.4.6 Normative Pressures and Intention to Adopt EMA 159
3.4.7 Legitimacy Considerations and Intention to Adopt EMA 160
3.5
3.4.8 Stakeholders Pressures and Intention to Adopt EMA
Research Methodology
161
163
3.6 Research Design 163
3.6.1 Exploratory Study 163
3.6.2 Descriptive Study 163
3.6.3 Hypotheses Testing 164
3.7 Selection of Research Strategy 164
3.8 Population of Study 167
3.9 The Sample Frame 168
3.10 Data Collection Procedures 169
3.11 Questionnaire Design 170
3.11.1 Questionnaire Structure 171
3.11.2 Measurement and Operationalization of Variables 174
3.11.2.1 Intention to Adopt EMA Questions 176
3.11.2.2 Perceived Importance of EMA Questions 176
3.11.2.3 Perceived Benefits Questions
3.11.2.4 Top Management Support Questions
177
177
3.11.2.5 Business Strategy Questions
3.11.2.6 Nature of Formalization Questions
3.11.2.7 Organizational Culture Questions
178
179
180
3.11.2.8 Coercive Pressures Questions 181
3.11.2.9 Normative Pressures Questions 182
3.11.2.10 Legitimacy Considerations Questions 183
3.11.2.11 Stakeholder Pressures Questions 184
3.11.3 Reliability and Validity of the Measurement 185
3.11.4 Pilot Study 186
3.12 Data Analysis Method 188
3.12.1 Descriptive Statistics 188
3.12.2 Factor Analysis 189
3.12.3 Test of Differences 190
3.12.4 Correlation 190
3.12.5 Multiple Regression Analysis 191
3.13 Chapter Summary 191
CHAPTER FOUR: DATA ANALYSIS AND FINDINGS
192
4.1 Introduction 192
4.2 Response Rate 192
4.2.1 Screening and Cleaning of Data 193
4.2.2 Non-response Bias Test 195
4.2.3 Respondents’ Profile 197
4.3 Firms’ Profile 198
4.4 Measurements Goodness 200
4.4.1 Validity 200
4.4.2 Reliability 202
4.4.3 Factor Analysis 203
4.4.3.1 Factors Analysis of Business Strategy 206
xii
Page 4.4.3.2 Factors Analysis of Nature of Formalization 208
4.4.3.3 Factors Analysis of Organizational Culture 209
4.4.3.4 Factors Analysis of Top Management Support 211
4.4.3.5 Factors Analysis of Coercive Pressure
4.4.3.6 Factors Analysis of Normative Pressures
212
214
4.4.3.7 Factors Analysis of Legitimacy Considerations 215
4.4.3.8 Factors Analysis of Stakeholders Pressures 216
4.4.3.9 Factors Analysis of Perceived Importance of EMA 217
4.4.3.10 Factors Analysis of Perceived Benefits of EMA 218
4.4.3.11 Factors Analysis of Intention to Adopt EMA 220
4.5 Descriptive Statistics 221
4.5.1 The Descriptive Statistics for Business Strategy (BS) 221
4.5.2 The Descriptive Statistics for Nature of Formalization (NF) 223
4.5.3 The Descriptive Statistics for Organizational Culture (OC) 223
4.5.4 The Descriptive Statistics for Top Management Support (TMS)
4.5.5 The Descriptive Statistics for Coercive Pressures (CP)
4.5.6 The Descriptive Statistics for Normative Pressures (NP)
226
226
227
4.5.7 The Descriptive Statistics for Legitimacy Considerations (LC) 228
4.5.8 The Descriptive Statistics for Stakeholder Pressures (SP) 229
4.5.9 The Descriptive Statistics for Perceived Importance of EMA
(PIEMA)
230
4.5.10 The Descriptive Statistics for Perceived Benefits of EMA
(PBEMA)
231
4.5.11 The Descriptive Statistics for Intention to Adopt EMA
(ITAEMA)
232
4.6 Correlation Analysis 233
4.7 Regression Analysis 235
4.7.1 Outliers 236
4.7.2 Linearity 236
4.7.3 Multicollinearity 237
4.7.4 Homoscedasticity
4.7.5 Normality
238
238
4.8 Testing the Model Using Multiple Regression Analysis of the Variables
that Influence on Intention to Adopt EMA
4.8.1 Evaluating the Influence of Organizational Variables (Business
Strategy, Nature of Formalization, Organizational Culture and
Top Management Support) on Intention to Adopt EMA
239
240
4.8.2 Evaluating the Influence of Environmental Variables (Coercive
Pressures, Normative Pressures, Legitimacy Considerations and
Stakeholder Pressures) on Intention to Adopt EMA
243
4.8.3 Evaluating the Influence of Organizational Variables (Business
Strategy, Nature of Formalization, Organizational Culture and
Top Management Support,) on Perceived Benefits and Perceived
Importance of EMA
244
4.8.4 Evaluating the Influence of Environmental Variables (Coercive
Pressures, Normative Pressures, Legitimacy Considerations and
Stakeholder Pressures) on Perceived Benefits and Perceived
Importance of EMA
248
xiii
Page 4.8.5 Evaluating the Influence of Perceived Benefits and Perceived
Importance of EMA on Intention to Adopt EMA
251
4.8.6 Evaluating the Mediation Role of the Perceived Benefits and
the Perceived Importance of EMA
4.8.7 The Mediating Effect of Perceived Benefits and Perceived
Importance of EMA on the Relationship between Organizational
Variables (Business strategy, Nature of Formalization,
Organizational Culture and Top management Support ) and
Intention to Adopt EMA
253
254
4.9
4.8.8 The Mediating Effect of Perceived Benefits and Perceived
Importance of EMA on the Relationship between Environmental
Variables (Coercive Pressures, Normative Pressures, Legitimacy
Considerations and Stakeholder Pressures) and Intention to
Adopt EMA
Test of Hypotheses
259
262
4.10 Summary of Hypotheses 273
4.11 Chapter Summary 275
CHAPTER FIVE: DISCUSSION AND CONCLUSION
276
5.1 Introduction 276
5.2 Recapitulation of the Findings of the Study 276
5.3 Discussion 276
5.3.1 Descriptive Statistics 277
5.4 Discussion Findings of Direct and Indirect Relationships among
Variables
279
5.4.1 Organizational Variables and Intention to Adopt EMA 280
5.4.1.1 Business Strategy and Intention to Adopt EMA (H1) 280
5.4.1.2 Nature of Formalization and Intention to Adopt EMA
(H2)
283
5.4.1.3 Organizational Culture and Intention to Adopt EMA
(H3)
285
5.4.1.4 Top Management Support and Intention to Adopt
EMA (H4)
288
5.4.2 Environmental Variables and Intention to Adopt EMA 290
5.4.2.1 Coercive Pressures and Intention to Adopt EMA (H5) 291
5.4.2.2 Normative Pressures and Intention to Adopt EMA (H6) 294
5.4.2.3 Legitimacy Considerations and Intention to Adopt
EMA (H7)
297
5.4.2.4 Stakeholder Pressures and Intention to Adopt EMA
(H8)
299
5.4.3 The Mediating Role of Perceived Benefits and Perceived
Importance on the Intention to Adopt EMA
5.4.3.1 Organizational Variables
301
302
5.5
5.4.3.2 Environmental Variables
Contributions of the Study
306
309
5.5.1 Theoretical Contributions 309
5.5.2 Methodological Contributions 311
5.5.3 Practical Contributions 313
xiv
Page 5.6 Implications of the Study 314
5.7 Limitations and Future Research Directions 316
5.8 Conclusion 317
REFERENCES
319
APPENDICES
362
xv
LIST OF TABLES
Page
Title
Table
26 List of EMA Definitions Table 2.1
53
Summary of Previous Studies related EMA According to
Research Approach Accounting Literature
Table 2.2
53
Summary of Previous Studies related EMA According to the
Region
Table 2.3
54
Summary of Previous Studies related to Adoption and
Implementation of EMA
Table 2.4
73
Summary of Previous Studies related to Factors influencing EMA
Adoption
Table 2.5
129 Items of EMA Adoption Table 3.1
175 The Sources of Questionnaire Measurements Table 3.2
176 Intention to Adopt EMA Items Table 3.3
177 Perceived Benefits of EMA Table 3.4
178 Top Management Support Items Table 3.5
179 Business Strategy Items Table 3.6
180 Nature of Formalization Items Table 3.7
181 Organizational culture Items Table 3.8
182 Coercive Pressures Items Table 3.9
183 Normative Pressures Items Table 3.10
184 Legitimacy Considerations Items Table 3.11
184 Stakeholder Pressures Items Table 3.12
193 Sample Frame and Response Rate Table 4.1
194 Normality Test of Skewness and Kurtosis Ratios Table 4.2
196 Independent Sample t-test of Variables Table 4.3
198 Profile of Respondents Table 4.4
200 Profile of Firms Table 4.5
202 Summary of Reliability Statistics of All Variables Table 4.6
205
Results of Percentage of Variance Explained, MSA and
Eigenvalues
Table 4.7
207 Factor Analysis for Business Strategy Table 4.8
208 Factor Analysis for Nature of Formalization Table 4.9
209 Factor Analysis for Organizational Culture Table 4.10
212 Factor Analysis for Top Management Support Table 4.11
213 Factor Analysis for Coercive Pressures Table 4.12
214 Factor Analysis for Normative Pressures Table 4.13
215 Factor Analysis for Legitimacy Considerations Table 4.14
216 Factor Analysis for Stakeholders Pressures Table 4.15
218 Factor Analysis for Perceived Importance of EMA Table 4.16
219 Factor Analysis for Perceived Benefits of EMA Table 4.17
220 Factor Analysis for Intention to Adopt EMA Table 4.18
221 Overall Result of Descriptive Statistics on Business Strategy Table 4.19
222 Results of Descriptive Statistics for Items on Business Strategy Table 4.20
223 Result of Descriptive Statistics of Nature on Formalization Table 4.21
224 Overall Result of Descriptive Statistics on Organizational Culture Table 4.22
225
Result of Descriptive Statistics for Items on Organizational
Culture
Table 4.23
xvi
Page 226 Result of Descriptive Statistics on Top Management Support Table 4.24
227 Result of Descriptive Statistics on Coercive Pressures Table 4.25
228 Result of Descriptive Statistics on Normative Pressures Table 4.26
229 Result of Descriptive Statistics on Legitimacy Considerations Table 4.27
229 Result of Descriptive Statistics on Stakeholder Pressures Table 4.28
230 Result of Descriptive Statistics on Perceived Importance of EMA Table 4.29
231 Result of Descriptive Statistics on Perceived Benefits of EMA Table 4.30
232 Result of Descriptive Statistics on Intention to Adopt EMA Table 4.31
233 Pallant’s Guidelines of Correlation Strength Table 4.32
234 The Correlation Analysis- All Variables Table 4.33
242
Results of Regression Model for Organizational Variables (Business
Strategy, Nature of Formalization, Organizational Culture and Top
Management Support) with Intention to Adopt EMA
Table 4.34
244
Results of Regression Model for Environmental Variables (Coercive
Pressures, Normative Pressures, Legitimacy Considerations and
Stakeholder Pressures) with Intention to Adopt EMA
Table 4.35
246
Results of Regression Model for Organizational Variables (Business
Strategy, Nature of Formalization, Organizational Culture and Top
Management Support) with Perceived Benefits of EMA
Table 4.36
248
Results of Regression Model for Organizational Variables (Business
Strategy, Nature of Formalization, Organizational Culture and Top
Management Support) with Perceived Importance of EMA
Table 4.37
250
Results of Regression Model for Environmental Variables (Coercive
Pressures, Normative Pressures, Legitimacy Considerations and
Stakeholder Pressures) with Perceived Benefits of EMA
Table 4.38
251
Results of Regression Model for Environmental Variables (Coercive
Pressures, Normative Pressures, Legitimacy Considerations and
Stakeholder Pressures) with Perceived Importance of EMA
Table 4.39
252
Results of Regression Model for Perceived Benefits and Perceived
Importance of EMA with Intention to Adopt EMA
Table 4.40
256
Results of Multiple Regression Model for Mediating Effect of
Perceived Benefits of EMA on the Relationship between
Organizational Variables (Prospector Strategy, Nature of
Formalization, Clan, Adhocracy, Market and, Hierarchy Culture)
and Intention to Adopt EMA
Table 4.41
258
Results of Multiple Regression Model for Mediating Effect of
Perceived Importance of EMA on the Relationship between
Organizational Variables (Prospector Strategy, Defender Strategy,
Nature of Formalization, Clan, Adhocracy, Hierarchy Culture, and
Top Management Support) and Intention to Adopt EMA
Table 4.42
260
Results of Multiple Regression Model for Mediating Effect of
Perceived Benefits of EMA on the Relationship between
Environmental Variables (Coercive Pressures, Normative
Pressures, Legitimacy Considerations and Stakeholder Pressures)
and Intention to Adopt EMA
Table 4.43
xvii
Page
261
Results of Multiple Regression Model for Mediating Effect of
Perceived Importance of EMA on the Relationship between
Environmental Variables (Coercive Pressures, Normative
Pressures, Legitimacy Considerations and Stakeholder Pressures)
and Intention to Adopt EMA
Table 4.44
274 Summary of Hypotheses Table 4.45
xviii
LIST OF FIGURES
Figure Title Page
Figure 3.1 The Outline of Conceptual Research Model for the Study 126
Figure 3.2 CVF of Organization Culture 136
Figure 3.3 The Enhanced Research Model of this Study 146
Figure 4.1 Linearity test for Intention to Adopt EMA 237
Figure 4.2 Homoscedasticity test Intention to Adopt EMA 238
Figure 4.3 Normality test for Intention to Adopt EMA 239
xix
LIST OF APPENDICES
Appendix Title Page
Appendix A:
Appendix B:
Questionnaire English Version
Questionnaire Arabic Version
363
373
Appendix C: Results of T test 384
Appendix D: Results of One-Way Analysis of Variance 390
Appendix E: Results of Reliability Analysis 397
Appendix F: Histogram Graph for Normality 404
Appendix G: Result of Regression Analysis 406
1
CHAPTER ONE
INTRODUCTION
1.1 Introduction
This chapter provides the outline of this study. It describes the research background,
states the problem, presents the research questions, lists the research objectives,
highlights the significance of the study, defines the scope of the study, and shows the
research structure of this study.
1.2 Background of the Study
Firms nowadays are striving to make more effective and efficient, and utilizing as
many resources as they can to ensure sustainability and growth in the modern market
environment. This requires from the firms to extend their efforts and interests to
include environmental aspects for the purpose of reducing environmental impacts and
improving environmental performance.
There are several environmental practices that include technical and organizational
activities such as Environmental Management Accounting (EMA) which can provide
to firms the needed information for the purpose of reducing their environmental
impacts, improving their both economic and environmental performance, and
achieving the sustainability (IFAC, 2005; Jasch, 2006a, 2006b; Sendroiu, et al.,
2006).
The contents of
the thesis is for
internal user
only
319
REFERENCES
Abdulhamid, M., Ritchie, R., Lovatt, C. & Pratten, J. (2005). The social role of
accounting: views and perceptions of the accounting community in Libya
towards corporate social responsibility and accountability.
Abernethy, M. A. & Chua, W. A. I. F. (1996). A Field Study of Control System
“Redesign”: The Impact of Institutional Processes on Strategic Choice.
Contemporary Accounting Research, 13(2), 569-606.
Abernethy, M. A. & Guthrie, C. H. (1994). An empirical assessment of the “fit”
between strategy and management information system design. Accounting &
Finance, 34(2), 49-66.
Abrahamson, E. (1991). Managerial fads and fashions: The diffusion and rejection of
innovations. The Academy of Management Review, 16(3), 586-612.
Abrahamson, E. (1996). Management fashion. The Academy of Management Review,
21(1), 254-285.
Adams, C. A., Hill, W. Y. & Roberts, C. B. (1998). Corporate social reporting
practices in Westrn Europe: Legitimating corporate behaviour. The British
Accounting Review, 30(1), 1-21.
AFED. (2011). Arab Environment Green Economy, Sustainable Transition in a
changing Arab World: Arab Forum for Environment and Development.
Ahmad, N. S. M. (2004). Corporate Environmental Disclosure in Libya: Evidence
and Environmental Determinism Theory Unpublished PhD thesis, Napier
University
Ahmad, N. S. M. & Gao, S. (2004). Changes, problems and challenges of accounting
education in Libya. Accounting Education, 13(3), 365-390.
320
Ahmed, M. N. & Scapens, R. W. (2000). Cost allocation in Britain: towards an
institutional analysis. European Accounting Review, 9(2), 159-204.
Aiken, M. & Hage, J. (1971). The organic organization and innovation. Sociology,
5(1), 63.
Alatawi, F. M. H., Dwivedi, Y. K., Williams, M. D. & Rana, N. P. (Artist). (2012).
Conceptual Model for Examining Knowledge Management System (KMS)
Adoption in Public Sector Organizations in Sadui Arabia.
Ali, A. (1996). Organizational development in the Arab world. Journal of
Management Development, 15(5), 4-21.
Ambe, C. M. (2007). Environmental Management Accounting in South Africa: Status,
Challenges and Implementation Framework. Unpublished PhD thesis,
University of Technology, Tshwane
Andrew, B., Gul, F., Guthrie, J. & Teoh, H. (1989). A note on corporate social
disclosure practices in developing countries: the case of Malaysia and
Singapore. The British Accounting Review, 21(4), 371-376.
Ansari, S., Bell, J., Klammer, T. & Lawrence, C. (1997). Measuring and Managing
Environmental Costs: McGraw-Hill.
Atkinson, A., Kaplan, R. & Young, S. (2004). Management Accounting (4th ed.).
Pearson Prentice Hall: Upper Saddle River.
Azzone, G., Brophy, M., Noci, G., Welford, R. & Young, W. (1997). A stakeholders'
view of environmental reporting. Long Range Planning, 30(5), 699-709.
Babbie, E. R. (2012). The practice of social research: Wadsworth Publishing
Company.
Babbie, E. R. & Mouton, J. (1998). The practice of social science research: Belmont,
CA: Wadsworth.
321
Bailey, P. & Soyka, P. (1996). Environmental accounting-making it work for your
company. Environmental Quality Management, 5(4), 13-30.
Baird, K. M., Harrison, G. & Reeve, R. (2007). Success of activity management
practices: the influence of organizational and cultural factors. Accounting &
Finance, 47(1), 47-67.
Baird, K. M., Harrison, G. L. & Reeve, R. C. (2004). Adoption of activity
management practices: a note on the extent of adoption and the influence of
organizational and cultural factors. Management Accounting Research, 15(4),
383-399.
Bansal, P. & Roth, K. (2000). Why companies go green: a model of ecological
responsiveness. Academy of management journal, 43(4), 717-736.
Baron, R. M. & Kenny, D. A. (1986). The moderator–mediator variable distinction in
social psychological research: Conceptual, strategic, and statistical
considerations. Journal of personality and social psychology, 51(6), 1173.
Bartelmus, P. & Parikh, K. (1998). The value of nature-valuation and evaluation in
environmental accounting. Economy and Envirnment, 11, 263-308.
Bartolomeo, M., Bennett, M., Bouma, J. J., Heydkamp, P., James, P., Walle, F. d. et
al. (1999). Eco-Management Accounting (Vol. 3): springer.
Bartolomeo, M., Bennett, M., Bouma, J. J., Heydkamp, P., James, P. & Wolters, T.
(2000). Environmental Management Accounting in Europe: Current Practice
and Future Potential. The European Accounting Review, 9(1), 31-52.
Bayoud, N. S., Kavanagh, M. & Slaughter, G. (2012). Factors Influencing Levels of
Corporate Social Responsibility Disclosure by Libyan Firms: A Mixed Study.
International Journal of Economics and Finance, 4(4), p13.
322
Beatty, R. C., Shim, J. & Jones, M. C. (2001). Factors influencing corporate web site
adoption: a time-based assessment. Information & Management, 38(6), 337-
354.
Bebbington, J., Gray, R., Thomson, I. & Walters, D. (1994). Accountants' attitudes
and environmentally-sensitive accounting. Accounting and Business Research,
24(94), 109-120.
Becker, S. (1993). TQM does work: Ten reasons why misguided attempts fail.
Management Review, 82(5), 30-33.
Beer, P. d. & Friend, F. (2006). Environmental accounting: A management tool for
enhancing corporate environmental and economic performance. Ecological
Economics, 58(3), 548-560.
Belal, A. R. (2001). A Study of Corporate Social Disclosure in Bangladesh
Managerial Auditing Journal, 16(5), 274-289.
Belal, A. R. (2002). Stakeholder accountability or stakeholder management: a review
of UK firms' social and ethical accounting, auditing and reporting (SEAAR)
practices. Corporate Social Responsibility and Environmental Management,
9(1), 8-25.
Belal, A. R. & Cooper, S. (2007). Absence of corporate social reporting (CSR) in
Bangladesh: a research note. Paper presented at the 5th Asia Pacific
Interdisciplinary Research in Accounting Conference, Auckland, New Zealand.
Bennett, M. (2006). Evaluating Management Accounting from a User Perspective: A
Study of the Environmental Accounting System of the Environment Agency in
England and Wales. Paper presented at the 9th Annual EMAN Conference
Environmental Management Accounting for Cleaner Production, Graz, Austria.
323
Bennett, M., Bouma, J. & Wolters, T. (2002). Environmental management
accounting: informational and institutional developments: Springer
Netherlands.
Bennett, M., Hopkinson, P. & James, P. (2006). Benchmarking Environmental
Performance in the English University Sector. The Experience of the Higher
Education Environmental Performance Improvement (HEEPI) Project. In
Schaltegger, S., Bennett, M. & Burritt, R. L. (Eds.), Sustainability Accounting
and Reporting (pp. 409-430): Springer.
Bennett, M. & James, P. (1998a). Envionmental-Related Performance Management.
London: Association of Chartered Certified Accountants.
Bennett, M. & James, P. (1998b). The Green Bottom Line: Management accounting
for Environmental improvement. Management Accounting New York, 76(10),
20-23.
Bennett, M. & James, P. (2000). The Green Bottom Line: Environmental Accounting
for Management: Current Practice and Future Trends (2 ed.). Sheffield:
Greenleaf Publishing.
Bennett, M., Rikhardsson, P. & Schaltegger, S. (2003). Environmental Management
Accounting - Purpose and Progress (Vol. 12). Dordrecht.: Kluwer Academic
Publishers.
Berman, S. L., Wicks, A. C., Kotha, S. & Jones, T. M. (1999). Does stakeholder
orientation matter? The relationship between stakeholder management models
and firm financial performance. Academy of management journal, 42(5), 488-
506.
Birkin, F. (1996). Environmental Management Accounting. Management
Acccounting, New York, 74(2), 34-37.
324
Bjornenak, T. (1997a). Conventional wisdom and costing practices. Management
Accounting Research, 8(4), 367-382.
Bjornenak, T. (1997b). Diffusion and accounting: the case of ABC in Norway.
Management Accounting Research, 8(1), 3-17.
Bluedorn, A. & Lundgren, E. (1993). A culture-match perspective for strategic
change. Research in organizational Change and Development, 7(5), 137-179.
Boeker, W. (1997). Strategic change: The influence of managerial characteristics and
organizational growth. The Academy of Management Journal, 40(1), 152-170.
Boons, F. & Strannegård, L. (2000). Organizations Coping with Their Natural
Environment: A Laboratory for Institutionalization? International Studies of
Management & Organization, 30(3), 7-17.
Bouma, J. J. & Correlje, A. (2003). Institutional Changes and Environmental
Management Accounting: Decentralisation and Liberalisation. In Bennett, M.,
Rikhardsson, P. & Schaltegger, S. (Eds.), Environmental management
accounting: purpose and progress (Vol. 12, pp. 257-279): Springer
Netherlands.
Bouma, J. J. & Kamp-Roelands, N. (2000). Stakeholders expectations of an
environmental management system: some exploratory research. European
Accounting Review, 9(1), 131-144.
Bouma, J. J. & Van der Veen, M. (2002). Wanted: a theory for environmental
management accounting. In Bennett, M. & Bouma, J. (Eds.), Environmental
Management Accounting: Informational and Institutional Developments (pp.
279-290): Kluwer, Dordrecht.
Bouma, J. J. & Veen, M. (2004). Wanted: A Theory for Environmental Management
Accounting. In Bennett, M. & Bouma, J. (Eds.), Environmental Management
325
Accounting: Informational and Institutional Developments (Vol. 9, pp. 279-
290): Springer Netherlands.
Bourque, L. & Fielder, E. (2003). How to conduct self-administered and mail surveys
(Vol. 2).
Boyd, J. (1998). The Benefits of Improved Environmental Accounting: An Economic
Framework to Identify Priorities. Resources for the Future, Discussion Paper
98-49.
Bradley, E. & Fund, C. (2004). Translating research into practice: Speeding the
adoption of innovative health care programs: Commonwealth Fund.
Bruns, W. J. & Waterhouse, J. H. (1975). Budgetary control and organizational
structure. Journal of Accounting Research, 13(2), 177-203.
Buchholtz, A. K. & Ribbens, B. A. (1994). Role of chief executive officers in
takeover resistance: Effects of CEO incentives and individual characteristics.
The Academy of Management Journal, 37(3), 554-579.
Burns, T. J. & Scapens, R. W. (2000). Conceptualizing management accounting
change: an institutional framework. Management Accounting Research, 11(1),
3-25.
Burns, T. J. & Stalker, G. M. (1961). The management of innovation. London: Tavis-
tock.
Burritt, R. L. (2004). Environmental Management Accounting: Roadblocks on the
Way to the Green and Pleasant Land. Business Strategy and the Environment,
13, 13-32.
Burritt, R. L. (2005). Challenges for environmental management accounting. In
Rikhardsson, P. M., Bennett, M., Bouma, J. J. & Schaltegger, S. (Eds.),
326
Implementing environmental management accounting: status and challenges
(Vol. 18, pp. 19-44).
Burritt, R. L., Hahn, T. & Schaltegger, S. (2002). Towards a comprehensive
framework for environmental management accounting–links between business
actors and EMA tools. Australian Accounting Review, 12(2), 39-50.
Burritt, R. L., Hahn, T. & Schaltegger, S. (2004). An Integrative Framework of
Environmental Management Accounting—Consolidating the Different
Approaches of EMA into a Common Framework and Terminology. In Bennett,
M. & Bouma, J. (Eds.), Environmental Management Accounting: Informational
and Institutional Developments (Vol. 9, pp. 21-35): Springer Netherlands.
Burritt, R. L., Herzig, C. & Tadeo, B. D. (2009). Environmental management
accounting for cleaner production: The case of a Philippine rice mill. Journal of
Cleaner Production, 17(4), 431-439.
Burritt, R. L. & Saka, C. (2006). Environmental management accounting applications
and eco-efficiency: case studies from Japan. Journal of Cleaner Production,
14(14), 1262-1275.
Cameron, K. & Quinn, R. (1999). Diagnosing and changing organizational culture,
based on the competing values framework: Reading, Massachusettes: Addison
Wesley.
Carmona, S. & Macias, M. (2001). Institutional pressures, monopolistic conditions
and the implementation of early cost management practices: the case of the
Royal Tobacco Factory of Seville (1820–1887). Abacus, 37(2), 139-165.
Céspedes-Lorente, J., Burgos-Jiménez, J. & Álvarez-Gil, M. J. (2003). Stakeholders'
environmental influence. An empirical analysis in the Spanish hotel industry.
Scandinavian Journal of Management, 19(3), 333-358.
327
Chai, S., Bagchi-Sen, S., Morrell, C., Rao, H. & Upadhyaya, S. (2006). Role of
perceived importance of information security: an exploratory study of middle
school children’s information security behavior. Issues in Informing Science and
Information Technology, 3, 127-135.
Chang, H.-C. (2007). Environmental Management Accounting Within
Universities:Current State and Future Potential. Unpublished PhD thesis,
RMIT University.
Chang, H.-C. (2013). Environmental Management Accounting in the Taiwanese
Higher Education Sector: Issues and Opportunities. International Journal of
Sustainability in Higher Education, 14(2), 2-2.
Chang, H.-C. & Deegan, C. (2006). Implementing Environmental Management
Accounting within Universities. Paper presented at the 9th Annual EMAN
Conference Environmental Management Accounting for Cleaner Production,
Graz, Austria.
Chang, H.-C. & Deegan, C. (2010). Exploring factors influencing environmental
management accounting adoption at RMIT university.
ChanLin, L. (2007). Perceived importance and manageability of teachers toward the
factors of integrating computer technology into classrooms. Innovations in
Education and Teaching International, 44(1), 45-55.
Chau, P. Y. K. & Tam, K. Y. (1997). Factors affecting the adoption of open systems:
an exploratory study. Management Information Systems Quarterly, 21, 1-24.
Chau, P. Y. K. & Tam, K. Y. (2000). Organizational adoption of open systems: a
‘technology-push, need-pull’perspective. Information & Management, 37(5),
229-239.
328
Chenhall, R. H. (2005). Integrative strategic performance measurement systems,
strategic alignment of manufacturing, learning and strategic outcomes: an
exploratory study. Accounting, Organizations and Society, 30(5), 395-422.
Chenhall, R. H. & Langfield-Smith, K. (1998). The relationship between strategic
priorities, management techniques and management accounting: an empirical
investigation using a systems approacha. Accounting, Organizations and
Society, 23(3), 243-264.
Chenhall, R. H. & Morris, D. (1986). The impact of structure, environment, and
interdependence on the perceived usefulness of management accounting
systems. Accounting Review, 61(1), 16-35.
Chin-Loy, C. & Mujtaba, B. G. (2007). The influence of organizational culture on the
success of knowledge management practices with North American companies.
International Business & Economics Research Journal (IBER), 6(3), 15-28.
Cho, C. H. & Patten, D. M. (2007). The role of environmental disclosures as tools of
legitimacy: A research note. Accounting, Organizations and Society, 32(7-8),
639-647.
Chong, V. K. (1996). Management accounting systems, task uncertainty and
managerial performance: A research note. Accounting, Organizations and
Society, 21(5), 415-421.
Christ, K. L. & Burritt, R. L. (2013). Environmental management accounting: the
significance of contingent variables for adoption. Journal of Cleaner
Production, 41(0), 163-173.
Christmann, P. & Taylor, G. (2001). Globalization and the environment:
Determinants of firm self-regulation in China. Journal of International Business
Studies, 32, 439-458.
329
CIID. (2007). Libyan Industry. Centre of Industrial Information and Documentation.
Ministry of Industry Economy and Trade . Libya.
Clark, C. S., Dobbins, G. H. & Ladd, R. T. (1993). Exploratory Field Study of
Training Motivation Infiluence of Involvement, Credibility, and Transfer
Climate. Group & Organization Management, 18(3), 292-307.
Clarkson, M. (1995). A stakeholder framework for analyzing and evaluating corporate
social performance. Academy of management review, 20(1), 92-117.
Cohen, D. J. (1990). What Motivates Trainees? Training and Development Journal,
44(11), 91-93.
Collison, D., Clark, R., Barbour, J., Buck, A., Fraser, R., Lyon, B. et al. (2003).
Environmental Performance Measurement Through Accounting Systems: A
Survey of UK Practice. Environmental management accounting: purpose and
progress, 189.
Comrey, A. L. & Lee, H. B. (1992). A First Course Factor Analysis (2nd ed.).
Hillsdale, NJ: Lawrence Erlbaum Association.
Crowther, D. & Lancaster, G. (2009). Research methods: A concise introduction to
research in Management and business consultancy (2nd ed.). Oxford: Blackwell.
Cullen, D. & Whelan, C. (2006). Environmental Management Accounting: The State
Of Play. Journal of Business & Economics Research, 4(10), 1-6.
Daily, B. F. & Huang, S. (2001). Achieving sustainability through attention to human
resource factors in environmental management. International Journal of
Operations & Production Management, 21(12), 1539-1552.
Damanpour, F. (1987). The Adoption of Technological, Administrative, and Ancillary
Innovations: Impact of Organizational Factors. Journal of Management, 13(4),
675.
330
Damanpour, F. (1991). Organizational Innovation: A meta- analysis of effects of
determinants and moderators. Academy of management journal, 34(3), 555-590.
Damanpour, F. & Gopalakrishnan, S. (1998). Theories of organizational structure and
innovation adoption: the role of environmental change. Journal of Engineering
and Technology Management, 15(1), 1-24.
Damanpour, F. & Schneider, M. (2006). Phases of the Adoption of Innovation in
Organizations: Effects of Environment, Organization and Top Managers. British
Journal of Management, 17(3), 215-236.
Darnall, N., Henriques, I. & Sadorsky, P. (2009). Adopting proactive environmental
strategy: the influence of stakeholders and firm size. Journal of Management
Studies, 47(6), 1072-1094.
Das, A., Paul, H. & Swierczek, F. W. (2008). Developing and validating total quality
management (TQM) constructs in the context of Thailand's manufacturing
industry. Benchmarking: An International Journal, 15(1), 52-72.
Davis, F. D. (1986). A technology acceptance model for empirically testing new end-
user information systems: Theory and results. Unpublished PhD thesis,
Massachusetts Institute of Technology, Sloan School of Management.
Davis, F. D. (1989). Perceived usefulness, perceived ease of use, and user acceptance
of information technology. MIS quarterly, 13(3), 319-340.
Davis, F. D. (1996). Business resear for decision making (4th ed.). California:
Wadsworth Publishing Company.
Davis, F. D., Bagozzi, R. P. & Warshaw, P. R. (1989). User acceptance of computer
technology: a comparison of two theoretical models. Management Science,
35(8), 982-1003.
331
Davis, F. D. & Venkatesh, V. (1996). A critical assessment of potential measurement
biases in the technology acceptance model: three experiments. International
Journal of Human-Computer Studies, 45(1), 19-45.
Deegan, C. (2002). The legitimising effect of social and environmental disclosures–a
theoretical foundation. Accounting, Auditing & Accountability Journal, 15(3),
282-311.
Deegan, C. (2003). Environmental Management Accounting: An introduction and
case studies for Australia, Victoria. Environment Protection Authority: Institute
of Chartered Accountants in Australia.
Deegan, C. & Blomquist, C. (2006). Stakeholder influence on corporate reporting: An
exploration of the interaction between WWF-Australia and the Australian
minerals industry. Accounting, Organizations and Society, 31(4-5), 343-372.
Deegan, C. & Gordon, B. (1996). A study of the environmental disclosure practices of
Australian corporations. Accounting and Business Research, 26, 187-199.
Dellana, S. & Hauser, R. (1999). Toward defining the quality culture Engineering
Management Journal 11(2), 11-16.
Delmas, M. A. (2002). The diffusion of environmental management standards in
Europe and in the United States: An institutional perspective. Policy Sciences,
35(1), 91-119.
Delmas, M. A. (2009). Stakeholders and competitive advantage: the case of ISO
14001. Production and Operations Management, 10(3), 343-358.
Delmas, M. A. & Montes-Sancho, M. J. (2010). An institutional perspective on the
diffusion of international management system standards: The case of the
environmental management standard ISO 14001. Business Ethics Quarterly,
21(1), 103-132.
332
Delmas, M. A. & Montiel, I. (2008). The diffusion of voluntary international
management standards: Responsible Care, ISO 9000, and ISO 14001 in the
chemical industry. Policy Studies Journal, 36(1), 65-93.
Delmas, M. A. & Toffel, M. W. (2004a). Institutional pressure and environmental
management practices Stakeholders, the environment and society (pp. 230):
Edward Elgar Publishing.
Delmas, M. A. & Toffel, M. W. (2004b). Stakeholders and environmental
management practices: an institutional framework. Business Strategy and the
Environment, 13(4), 209-222.
Delmas, M. A. & Toffel, M. W. (2008). Organizational responses to environmental
demands: Opening the black box. Strategic Management Journal, 29(10), 1027-
1055.
Dewar, R. & Dutton, J. (1986). The adoption of radical and incremental innovations:
an empirical analysis. Management Science, 32(11), 1422-1433.
Dewar, R. & Werbel, J. (1979). Universalistic and contingency predictions of
employee satisfaction and conflict. Administrative science quarterly, 24(3), 426-
448.
Dillman, D. A. (1991). The design and administration of mail surveys. Annual review
of sociology, 17, 225-249.
DiMaggio, P. & Powell, W. (1983). The Iron Cage Revisited: Institutional
Isomorphism and Collective Rationality in Organizational Fields. American
Sociological Review, 48(2), 147-160.
Ditz, D., Ranganathan, J., Banks, R. & Beloff, B. (1995). Green Ledgers: Case
studies in corporate environmental accounting: World Resources Institute
Washington, DC.
333
EGA. (2006). National Program for Environmental Sanitation, General Authority for
Environment, Tripoli, Libya.
Elabbar, M. M. (2008). The Libyan experimental on the environmental impact
assessment for desalination plants. Desalination, 220(1–3), 24-36.
Elenkov, D. S., Judge, W. & Wright, P. (2005). Strategic leadership and executive
innovation influence: an international multi-cluster comparative study. Strategic
Management Journal, 26(7), 665-682.
Elmogla, M. (2009). Corporate social reporting in a transition economy: the case of
Libya. University of Huddersfield.
Eltaief, A. A. A., Kamaruddin, B. H., Mohamad, S. & Abessi, M. (2009). Cost
Efficiency of Construction Firms in Libya Using the Data Envelopment
Analysis Method. Intenational Journal of global business, 2(2), 154-179.
Enthoven, A. J. H. (1983). U.S. Accounting and The Third World. Journal of
Accountancy, 155(6), 110-118.
Epstein, M. (1996). Measuring Corporate Environmental Performance: Best
Practices for Costing and Managing an Effective Environmental Strategy.
Chicago: Irwin Professional Publishing, .
Erlandsson, J. (2006). Product-Specific Environmental Information and
Environmental Management Accounting. Paper presented at the 9th Annual
EMAN Conference Environmental Management Accounting and Cleaner
Production, Graz, Austria.
Ferreira , A., Moulang , C. & Hendro , B. (2008). The relationship between
environmental management accounting and innovation: An exploratory
analysis. Paper presented at the 7th Australasian Conference for Social and
Environmental Accounting Research (A-CSEAR 2008), Adelaide, Australia.
334
Ferreira , A., Moulang , C. & Hendro , B. (2010). Environmental management
accounting and innovation: an exploratory analysis. Accounting, Auditing &
Accountability Journal, 23(7), 920-948.
Field, A. (2000). Discovering statistics using SPSS for windows. London: Sage
Publications.
Figge, F., Hahn, T., Schaltegger, S. & Wagner, M. (2002). The sustainability balanced
scorecard–linking sustainability management to business strategy. Business
Strategy and the Environment, 11(5), 269-284.
Florida, R. & Davison, D. (2001). Gaining from green management. California
Management Review, 43(3), 63-84.
Freeman, R. E. (1994). The politics of stakeholder theory: Some future directions.
Business Ethics Quarterly, 4(4), 409-421.
Frost, G. R. & Wilmshurst, T. D. (2000a). The Adoption of Environment‐related
management accounting: an analysis of corporate environmental sensitivity.
Accounting Forum, 24(4), 344-365.
Frost, G. R. & Wilmshurst, T. D. (2000b). The Adoption of Environment related
management accounting: an analysis of corporate environmental sensitivity.
Gadenne, D. & Zaman, M. (2002). Strategic environmental management accounting:
an exploratory study of current corporate practice and strategic intent. Journal
of Environmental Assessment Policy and Management, 4(2), 123-150.
Gale, R. (2006a). Environmental costs at a Canadian paper mill: a case study of
Environmental Management Accounting (EMA). Journal of Cleaner
Production, 14(14), 1237-1251.
335
Gale, R. (2006b). Environmental management accounting as a reflexive
modernization strategy in cleaner production. Journal of Cleaner Production,
14(14), 1228-1236.
Gauthier, Y., Leblanc, M., Farley, L. & Martel, L. (1997). Introductory Guide to
Environmental Accounting: KPMG, Montreal.
Gay, L. R. & Airasian, P. (2003). Education research: Competencies for Analysis
andand applications (6th ed.). New Jersey: Prentice Hall International, Inc.
Gay, L. R. & Diehl, P. (1992). Research methods for business and management. New
York: Macmillan Coll Div.
Geroski, P. A. (2000). Models of technology diffusion. Research policy, 29(4), 603-
625.
Gibbs, J. L. & Kraemer, K. L. (2004). A Cross-Country Investigation of the
Determinants of Scope of E-commerce Use: An Institutional Approach.
Electronic Markets, 14(2), 124-137.
González-Benito, J. & González-Benito, Ó. (2006). The role of stakeholder pressure
and managerial values in the implementation of environmental logistics
practices. International journal of production research, 44(7), 1353-1373.
Gordon, L. A. & Miller, D. (1976). A contingency framework for the design of
accounting information systems. Accounting, Organizations and Society, 1(1),
59-69.
Gosselin, M. (1997). The effect of strategy and organizational structure on the
adoption and implementation of activity-based costing. Accounting,
Organizations and Society, 22(2), 105-122.
336
Govindarajan, V. (1988). A contingency approach to strategy implementation at the
business-unit level: integrating administrative mechanisms with strategy.
Academy of management journal, 31(4), 828-853.
Graff, R., Reiskin, E., White, A. & Bidwell, K. (1998). Snapshots of environmental
cost accounting: Tellus Institute.
Gray, R. & Bebbington, J. (2000). Environmental accounting, managerialism and
sustainability: is the planet safe in the hands of business and accounting?
Advances in Environmental Accounting and Management, 1(1), 1-44.
Gray, R. & Bebbington, J. (2001). Accounting for the Environment (2nd ed.). London:
Sage Publications.
Gray, R., Bebbington, J., Collison, D., Kouhy, R., Lyon, B. & Reid, C. (1998). The
valuation of assets and liabilities:Environmental law and the impact of the
environmental agenda for business: Institute of Chartered Accountants of
Scotland Edinburgh.
Gray, R., Bebbington, J. & Walters, D. (1993). Accounting for the Environment:
Markus Wiener Pub.
Gray, R., Kouhy, R. & Lavers, S. (1995a). Constructing a research database of social
and environmental reporting by UK companies. Accounting, Auditing &
Accountability Journal, 8(2), 78-101.
Gray, R., Kouhy, R. & Lavers, S. (1995b). Corporate social and environmental
reporting: a review of the literature and a longitudinal study of UK disclosure.
Accounting, Auditing & Accountability Journal, 8(2), 47-77.
Gray, R., Owen, D. & Adams, C. (1996). Accounting and accountability: Changes
and challenges in corporate social and environmental reporting: Prentice Hall
Uppper Saddle River, NJ.
337
Greig, J. T., Lord, B. R. & Shanahan, Y. P. (2006). Environmental Management
Accounting: A Survey of Implementation in New Zealand. International
Journal of Enviromental,Cultural, Economic and Social Sustainability 2(3),
153-164.
Grover, V. (1993). An Empirically Derived Model for the Adoption of
Customer‐based Interorganizational Systems. Decision Sciences, 24(3), 603-
640.
Gul, F. A. & Chia, Y. M. (1994). The effects of management accounting systems,
perceived environmental uncertainty and decentralization on managerial
performance: A test of three-way interaction. Accounting, Organizations and
Society, 19(4-5), 413-426.
Gurd, B., Smith, M. & Swaffer, A. (2002). Factors impacting on accounting lag: An
expolratory study of responding toTQM. The British Accounting Review, 34(3),
205-221.
Haines, R., Street, M. D. & Haines, D. (2008). The influence of perceived importance
of an ethical issue on moral judgment, moral obligation, and moral intent.
Journal of Business Ethics, 81(2), 387-399.
Hair, J., Black, W., Babin & Anderson, R. (2010). Multivariate Data Analysis (7th
ed.). New Jersey: Pearson Prentice Hall.
Hair, J., Celsi, M. W., Money, A. H., Samouel, P. & Page, M. J. (2011). Essentials of
business research methods. New York: ME Sharpe Inc.
Hair, J., Money, A., Page, M. & Samouel, P. (2007). Research methods for business.
New York: John wiley&Sons, Ltd.
338
Hambrick, D. C. & Mason, P. A. (1984). Upper echelons: The organization as a
reflection of its top managers. The Academy of Management Review, 9(2), 193-
206.
Hayes, D. C. (1977). The contingency theory of managerial accounting. Accounting
Review, 52(1), 22-39.
Henriques, I. & Sadorsky, P. (1996). The determinants of an environmentally
responsive firm: an empirical approach. Journal of Environmental Economics
and Management, 30(3), 381-395.
Henriques, I. & Sadorsky, P. (1999). The relationship between environmental
commitment and managerial perceptions of stakeholder importance. The
Academy of Management Journal, 42(1), 87-99.
Hoffman, A. J. (2001). Linking organizational and field-level analyses. Organization
& environment, 14(2), 133-251.
Hofstede, G. (1980). Culture's consequences: International differences in work-
related values (Vol. 5): Sage Publications, Incorporated.
Hofstede, G. (1983). Cultural dimensions for project management. International
Journal of Project Management, 1(1), 41-48.
Hofstede, G. (1984). Culture's consequences: International differences in work-
related values: Sage Publications, Inc.
Hokoma, R. A., Khan, M. K. & Hussain, K. (2008a). Investigation into the
implementation stages of manufacturing and quality techniques and
philosophies within the Libyan cement industry. Journal of Manufacturing
Technology Management, 19(7), 893-907.
Hokoma, R. A., Khan, M. K. & Hussain, K. (2008b). An investigation of total quality
management implementation status for the oil and gas industry within Libya.
339
Paper presented at the Proceedings of MEQA, 2nd Annual Congress, Dubai,
UAE.
Hokoma, R. A., Khan, M. K. & Hussain, K. (2010). The present status of quality and
manufacturing management techniques and philosophies within the Libyan iron
and steel industry. The TQM Journal, 22(2), 209-221.
Holland, L. & Foo, B. Y. (2003). Differences in environmental reporting practices in
the UK and the US: the legal and regulatory context. The British Accounting
Review, 35(1), 1-18.
Hopwood, A. G. (2009). Accounting and the environment. Accounting, Organizations
and Society, 34(3), 433-439.
Horst, M., Kuttschreuter, M. & Gutteling, J. M. (2007). Perceived usefulness,
personal experiences, risk perception and trust as determinants of adoption of e-
government services in The Netherlands. Computers in Human Behavior, 23(4),
1838-1852.
Hottentot, I. J. (2006). Successful implementation of an environmental management
system based on ISO14001 at major Oil Company in Nigeria. . Paper presented
at the 9th Annual EMAN Conference Environmental Management Accounting
and Cleaner Production, Graz, Austria.
Howard, L. (1993). Validating the competing values model as a representation of
organizational cultures. International Journal of Organizational Analysis, 6(3),
231-250.
Hsu, P.-F., Kraemer, K. L. & Dunkle, D. (2006). Determinants of e-business use in
US firms. International Journal of Electronic Commerce, 10(4), 9-45.
340
Hu, P. J., Chau, P. Y. K., Sheng, O. R. L. & Tam, K. Y. (1999). Examining the
technology acceptance model using physician acceptance of telemedicine
technology. Journal of management information systems, 91-112.
Hull, F. & Hage, J. (1982). Organizing for innovation: beyond Burns and Stalker's
organic type. Sociology, 16(4), 564.
Hyršlová, J. & Hájek, M. (2006). Environmental Management Accountingin Czech
companies that have implemented Environmental Mangement Systems. In
Schaltegger, S., Bennett, M. & Burritt, R. L. (Eds.), Sustainability Accounting
and Reporting (pp. 433-456): Springer.
Iacovou, C. L., Benbasat, I. & Dexter, A. S. (1995). Electronic data interchange and
small organizations: adoption and impact of technology. Management
Information Systems Quarterly, 19(4), 465-486.
IBRD. (2010). The Cost of Environmental Degradation Case Studies from the Middle
East and North Africa. Washington, DC: International Bank of Reconstruction
and Development
IFAC. (2004). International Guidelines on Environmental Management Accounting
(EMA). New York: International Federation of Accountants (IFAC).
IFAC. (2005). International Guidelines on Environmental Management Accounting
(EMA) New York: International Federation of Accountants (IFAC).
Innes, J., Mitchell, F. & Sinclair, D. (2000). Activity-based costing in the UK's largest
companies: a comparison of 1994 and 1999 survey results. Management
Accounting Research, 11(3), 349-362.
Ismail, N. A. (2004). AIS alignment in small and medium sized firms. Unpublished
PhD thesis, Loughborough University
341
Jalaludin, D., Sulaiman, M. & Ahmad, N. N. N. (2010). Environmental management
accounting: an empirical investigation of manufacturing companies in Malaysia.
. Journal of Asia-Pacific Centre for Environmental Accountability, 16(3), 31-45.
Jalaludin, D., Sulaiman, M. & Ahmad, N. N. N. (2011). Understanding environmental
management accounting (EMA) adoption: a new institutional sociology
perspective. Social Responsibility Journal, 7(4), 540-557.
Jamial , C. M., Alwi, K. & Mohamed, R. (2002). Corporate Social Responsibility
Disclosure in the Annual Reports of Malaysian Companies: A Longitudinal
Study. Social and Environmental Accounting Journal,, 22(2), 5-9.
Janvrin, D., Bierstaker, J. & Lowe, D. J. (2008). An examination of audit information
technology use and perceived importance. Accounting Horizons, 22(1), 1-21.
Jasch, C. (2003). The use of Environmental Management Accounting (EMA) for
identifying environmental costs. Journal of Cleaner Production, 11(6), 667-676.
Jasch, C. (2006a). Environmental management accounting (EMA) as the next step in
the evolution of management accounting. Journal of Cleaner Production,
14(14), 1190-1193.
Jasch, C. (2006b). How to perform an environmental management cost assessment in
one day. Journal of Cleaner Production, 14(14), 1194-1213.
Jasch, C., Ayres, D. & Bernaudat, L. (2010). Environmental Management Accounting
(EMA) Case Studies in Honduras –an Integrated UNIDO Project. Issues in
Social and Environmental Accounting, 4(2), 89-103.
Jasch, C. & Lavicka, A. (2006). Pilot project on sustainability management
accounting with the Styrian automobile cluster. Journal of Cleaner Production,
14(14), 1214-1227.
342
Jennings, P. D. & Zandbergen, P. A. (1995). Ecologically sustainable organizations:
An institutional approach. Academy of management review, 20(4), 1015-1052.
Kamande, M. (2011). The Impact of Clean Production On The Performance Of
Kenyan Manufacturing Firms. Unpublished Phd Thesis, University of Dar es
Salaam, Tanzania.
Khalifa, M. & Davison, M. (2006). SME adoption of IT: the case of electronic trading
systems. Engineering Management, IEEE Transactions on, 53(2), 275-284.
Khalifa, M. & Ning Shen, K. (2008). Drivers for Transactional B2C M-Commerce
Adoption: Extended Theory of Planned Behavior. Journal of Computer
Information Systems, 48(3), 111-117.
Kimberly, J. R. & Evanisko, M. J. (1981). Organizational Innovation: The Influence
of Individual, Organizational, and Contextual Factors on Hospital Adoption of
Technological and Administrative Innovations. Academy of management
journal, 24(4), 689-713.
King, J., Gurbaxani, V., Kraemer, K., McFarlan, F., Raman, K. & Yap, C. (1994).
Institutional factors in information technology innovation. Information Systems
Research, 5(2), 139-169.
Kinnear, P. R. & Gray, C. D. (1994). SPSS for Windows made simple: Lawrence
Erlbaum Associates, Inc.
Klassen, R. D. & McLaughlin, C. P. (1996). The Impact of Environmental
Management on Firm Performance. Management Science, 42(8), 1199-1214.
Klassen, R. D. & Whybark, D. C. (1999). The impact of environmental technologies
on manufacturing performance. Academy of management journal, 42(6), 599-
615.
343
Kober, R., Ng, J. & Paul, B. J. (2007). The interrelationship between management
control mechanisms and strategy. Management Accounting Research, 18(4),
425-452.
Koefoed, M. (2008). Environmental Management Accounting in the Metal Finishing
Industry. In Schaltegger, S., Bennett, M., Burritt, R. L. & Jasch, C. (Eds.),
Environmental Management Accounting for Cleaner Production (pp. 193-207):
Springer Science, Business Media B.V.
Kokubu, K. (2002). Two Governmental Initiatives on Environmental Management
Accounting and Corporate Practices in Japan. Paper presented at the 5 th
EMAN conference of EMAN, February 2002,Japan
Kokubu, K. & Nakajima, M. (2004). Sustainable accounting initiatives in Japan: pilot
projects of material flow cost accounting. In Jan-Dirk Seiler-Hausmann, Christa
Liedtke & Ernst Ulrich von Weizsäcker (Eds.), Eco-efficiency and Beyond:
Towards the Sustainable Enterprise (pp. 100-112). Sheffield: Greenleaf
Publishing.
Kokubu, K. & Nashioka, E. (2006a). Environmental Management Accounting
Practices in Japanese Manufacturing Sites. Paper presented at the 9 th Annual
EMAN Conference Environmental Management Accounting and Cleaner
Production, Graz, Austria.
Kokubu, K. & Nashioka, E. (2006b). Environmental Management Accounting
Practices in Japanese Manufacturing Sites. In Schaltegger, S., Bennett, M.,
Burritt, R. L. & Jasch, C. (Eds.), Environmental Management Accounting for
Cleaner Production (pp. 365-376): Springer Science and Business Media B.V.
2008.
344
Kollman, K. & Prakash, A. (2002). EMS-based environmental regimes as club goods:
examining variations in firm-level adoption of ISO 14001 and EMAS in UK,
US and Germany. Policy Sciences, 35(1), 43-67.
Kopelman, R., Brief, A. & Guzzo, R. (1990). The Role of Climate and Culture in
Productivity. In Schneider, B. B. & Jossey-Bass, F. (Eds.), Organizational
Climate and Culture (pp. 282-318 ).
Kreuze, J. & Newell, G. (1994). ABC and Life-Cycle Costing for Environmental
Expenditures. Management Accounting New York, 75(8), 38.
Kuan, K. K. Y. & Chau, P. Y. K. (2001). A perception-based model for EDI adoption
in small businesses using a technology–organization–environment framework.
Information & Management, 38(8), 507-521.
Kuasirikun, N. (2005). Attitudes to the development and implementation of social and
environmental accounting in Thailand. Critical Perspectives on Accounting,
16(8), 1035-1057.
Kulkarni, S. (2000). Environmental ethics and information asymmetry among
organizational stakeholders. Journal of Business Ethics, 28(4), 365-381.
Kumpulainen, A. & Pohjola, T. (2006). Success factors in design and implementation
of EMA – Kesko Food Ltd. case study Paper presented at the 9th Annual
EMAN Conference Environmental Management Accounting and Cleaner
Production, Graz, Austria.
Kurnia, S., Alzougool, B., Ali, M. & Alhashmi, S. M. (2009). Adoption of Electronic
commerce technologies by SMEs in Malaysia. IEEE.
Kwan, P. & Walker, A. (1993). Validating the competing values model as a
representation of organizational culture through inter-institutional comparisons.
International Journal of Organizational Analysis, 12(1), 21-37.
345
Lapsley, I. (1994). Responsibility accounting revived? Market reforms and budgetary
control in health care. Management Accounting Research, 5(3-4), 337-352.
Lapsley, I. & Wright, E. (2004). The diffusion of management accounting innovations
in the public sector: a research agenda. Management Accounting Research,
15(3), 355-374.
Lau, T., Aboulhoson, M., Lin, C. & Atkin, D. J. (2008). Adoption of e-government in
three Latin American countries: Argentina, Brazil and Mexico.
Telecommunications Policy, 32(2), 88-100.
Laurinkevičiūtė, A. & Stasiškienė, Ž. (2006). Environmental Management
Accounting Model and its Feasible Integration into Corporate Information
Systems of Textile Company. Environmental research, engineering and
management, 3(37), 52-63.
Law No 15 to protect and improve the environment (2003).
Lawrence, J. & Cerf, D. (1995). Management and reporting of environmental
liabilities. Management Accounting New York, 77, 48-48.
Lee, K.-H. (2011). Motivations, barriers, and incentives for adopting environmental
management (cost) accounting and related guidelines: a study of the Republic of
Korea. Corporate Social Responsibility and Environmental Management, 18(1),
39-49.
Lee, K.-H. (2012). Carbon accounting for supply chain management in the
automobile industry. Journal of Cleaner Production, 36(2012), 83-93.
Leedy, P. & Ormrod, E. (2001). Practical Research: Planning and Design (7th ed.).
New Jersey: Merrill Prentice-Hall Inc.
346
Leonard, L. N., Cronan, T. P. & Kreie, J. (2004). What influences IT ethical behavior
intentions—planned behavior, reasoned action, perceived importance, or
individual characteristics? Information & Management, 42(1), 143-158.
Li, X. (2004). Theory and practice of environmental management accounting.
[Article]. International Journal of Technology Management & Sustainable
Development, 3(1), 47-57.
Lin, L. (2001). Encouraging Environmental Accounting Worldwide: A Survey of
Government Policies and Instruments. Corporate Environmental Strategy, 8(1),
55-64.
Lober, D. (1998). Pollution prevention as corporate entrepreneurship. Journal of
Organizational Change Management, 11(1), 26-37.
Loft, A. (1986). Towards a critical understanding of accounting: The case of cost
accounting in the UK, 1914-1925* 1. Accounting, Organizations and Society,
11(2), 137-169.
MacKinnon, D. P., Lockwood, C. M., Hoffman, J. M., West, S. G. & Sheets, V.
(2002). A comparison of methods to test mediation and other intervening
variable effects. Psychological methods, 7(1), 83.
Malhotra, Y. & Galletta, D. F. (1999). Extending the technology acceptance model to
account for social influence: theoretical bases and empirical validation. Paper
presented at the System Sciences, 1999. HICSS-32. Proceedings of the 32nd
Annual Hawaii International Conference on.
Malmi, T. (1999). Activity-based costing diffusion across organizations: an
exploratory empirical analysis of Finnish firms. Accounting, Organizations and
Society, 24(8), 649-672.
347
Markus, M. L. & Pfeffer, J. (1983). Power and the design and implementation of
accounting and control systems. Accounting, Organizations and Society, 8(2-3),
205-218.
McCoy, S., Everard, A. & Jones, B. (2005). An examination of the technology
acceptance model in Uruguay and the US: a focus on culture. Journal of Global
Information Technology Management, 8(2), 27.
Merchant, K. A. (1981). The design of the corporate budgeting system: influences on
managerial behavior and performance. Accounting Review, 56(4), 813-829.
METI. (2002). Environmental Management Accounting Tools Workbook, Ministry of
Economy,Trade and Industry,Japan Tokyo.
Meyer, J. W. & Rowan, B. (1977). Institutionalized organizations: Formal structure as
myth and ceremony. American Journal of Sociology, 83(2), 340-363.
Mia, A. (2005). The Role of Government in Promoting and Implementing
Environmental Management Accounting: The Case of Bangladesh. In
Rikhardsson, P. M., Bennett, M., Bouma, J. J. & Schaltegger, S. (Eds.),
Implementing environmental management accounting: status and challenges
(Vol. 18, pp. 297-320). Dordrecht, The Netherlands: Springer.
Mia, A. (2006). Cleaner Production & Competitiveness: The Role of Environmental
Management Accounting Paper presented at the 9th Annual EMAN Conference
Environmental Management Accounting and Cleaner Production, Graz, Austria.
Miles, R. E. & Snow, C. C. (1978). Organizational Strategy, Structure, and Process.
New York: McGraw-Hill book Co.
Miller, D. & Friesen, P. (1982). Innovation in conservative and entrepreneurial firms:
two models of strategic momentum. Strategic Management Journal, 3(1), 1-25.
348
Milne, M. J. (1996). On sustainability; the environment and management accounting.
Management Accounting Research, 7(1), 135-161.
Mir, M. Z. & Rahaman, A. S. (2005). The adoption of international accounting
standards in Bangladesh: an exploration of rationale and process. Accounting,
Auditing & Accountability Journal, 18(6), 816-841.
Modell, S. (2002). Institutional perspectives on cost allocations: integration and
extension. European Accounting Review, 11(4), 653-679.
MOE. (2000). The environmental environmental accounting guidelines, Ministry of
the Environment , Japan Tokyo.
Moll, J. (2003). Organisational Change and Accounting Control Systems at an
Australian University. Unpublished PhD thesis, Griffith University.
Mumford, M. D. (2000). Managing creative people: strategies and tactics for
innovation. Human resource management review, 10(3), 313-351.
Nahm, A. Y., Vonderembse, M. A. & Koufteros, X. A. (2003). The impact of
organizational structure on time-based manufacturing and plant performance.
Journal of Operations Management, 21(3), 281-306.
Nickels, D. W., Kwun, O. & Omar, A. (2007). The effect of organizational culture on
e-commerce adoption.
Oliveira, T. & Martins, M. F. (2008). A Comparison of Web Site Adoption in Small
and Large Portuguese Firms. Paper presented at the ICE-B.
Oliveira, T. & Martins, M. F. (2011). Literature Review of Information Technology
Adoption Models at Firm Level. The Electronic Journal Information Systems
Evaluation, 14(1), 110-121.
Oliver, C. (1991). Strategic responses to institutional processes. Academy of
management review, 16(1), 145-179.
349
Onishi, Y., Kokubu, K. & Nakajima, M. (2006). Introducing Material Flow Cost
Accounting into a Pharmaceutical Company: An Analysis of Environmental
Management Accounting Practice in Japan.
Osborn, D. (2005). Process and Content: Visualizing the policy challenges of
environmental management accounting. In Rikhardsson, P. M., Bennett, M.,
Bouma, J. J. & Schaltegger, S. (Eds.), Implementing environmental management
accounting: status and challenges (pp. 81-101): Springer.
Osborn, D., Savage, D., Reyes, M. & Muradyan, T. (2002). Images of effectiveness,
equity and efficiency in the diffusion of environmental management accounting.
Canberra: Green Measures, Working Paper, Australia.
Otley, D. T. (1980). The contingency theory of management accounting:
Achievement and prognosis. Accounting, Organizations and Society, 5(4), 413-
428.
Otley, D. T. (1999). Performance management: a framework for management control
systems research. Management Accounting Research, 10(4), 363-382.
Otman, W. A. & Karlberg, E. (2007). The Libyan economy: economic diversification
and international repositioning: Springer Verlag.
Öztürk, E., Yetis, U., Dilek, F. B. & Demirer, G. N. (2006). A Chemical Substitution
Study for a Wet Processing Textile Industry in Turkey. Paper presented at the
9th Annual EMAN Conference Environmental Management Accounting and
Cleaner Production, Graz, Austria.
Pallant, J. (2005). SPSS survivor manual:A Step-by-Step Guide to Data Analyses
using SPSS for Windows (Version 15) (3 ed.). Crows Nest, N.S.W: Allen &
Unwin.
Pallant, J. (2007). SPSS survival manual (3 ed.). New York: McGraw Hill.
350
Patten, D. M. (1991). Exposure, legitimacy, and social disclosure. Journal of
Accounting and Public Policy, 10(4), 297-308.
Patten, D. M. (1992). Intra-industry environmental disclosures in response to the
Alaskan oil spill: a note on legitimacy theory. Accounting, Organizations and
Society, 17(5), 471-475.
Patten, D. M. (2002). The relation between environmental performance and
environmental disclosure: a research note. Accounting, Organizations and
Society, 27(8), 763-773.
Patten, D. M. & Crampton, W. (2003). Legitimacy and the internet: an examination of
corporate web page environmental disclosures. Advances in Environmental
Accounting & Management, 2, 31-57.
Phillips, R., Freeman, R. E. & Wicks, A. C. (2003). What stakeholder theory is not.
Business Ethics Quarterly, 13(4), 479-502.
Porter, M. (1980). Competitive Strategy. New York: The free press.
Porter, M. (2007). National Economic Strategy: Libya's Moment for Action.
Monitor Company Group.
Prakash, A. (2001). Why do firms adopt'beyond-compliance' environmental policies?
Business Strategy and the Environment, 10(5), 286-299.
Qian, W. & Burritt, R. L. (2007). Environmental accounting for waste management:
A study of local governments in Australia. Environmentalist 27, 143–154.
Qian, W. & Burritt, R. L. (2009). The development of environmental management
accounting: an institutional view. In Schaltegger, S., Bennett, M., Burritt, R. L.
& Jasch, C. (Eds.), Environmental Management Accounting for Cleaner
Production (pp. 233-248): Springer Science, Business Media B.V. 2008.
351
Quinn, R. (1988). Beyond rational management: Mastering the paradoxes and
competing demands of high performance: Jossey-Bass San Francisco.
Quinn, R. & Rohrbaugh, J. (1983). A spatial model of effectiveness criteria: Towards
a competing values approach to organizational analysis. Management Science,
29(3), 363-377.
Radebaugh, L. H. (1975). Environmental factors influencing the development of
accounting objectives, standards and practices in Peru. International Journal of
Accounting Education and Research, 11(1), 39-57.
Raines, S. S. (2002). Implementing ISO 14001—An International Survey Assessing
the Benefits of Certification. Corporate Environmental Strategy, 9(4), 418-426.
Rajapakse , B. (2002 ). Environmental Reporting Practices: Evidence from Sri Lanka.
Social and Environmental Accounting Journal, 22(2), 3-4.
Raluca, G., Chirata, C., Cornelia, D. & Iuliana, L. (2009). Innovations In Social And
Environmental Reporting Based On The Knowledge Of Stakeholders’
Information Needs. Annals of Faculty of Economics, 3(1), 979-985.
Rayburn, J. M. & Rayburn, L. G. (1991). Contingency theory and the impact of new
accounting technology in uncertain hospital environments. Accounting, Auditing
& Accountability Journal, 4(2), 55-75.
Reid, G. C. & Smith, J. A. (2000). The impact of contingencies on management
accounting system development. Management Accounting Research, 11(4),
427-450.
Rikhardsson, P. M., Bennett, M., Bouma, J. J. & Schaltegger, S. (2005).
Environmental Management Accounting: Innovation or Managerial Fad. In
Rikhardsson, P. M., Bennett, M., Bouma, J. J. & Schaltegger, S. (Eds.),
352
Implementing Environmental Management Accounting: Status and Challenges
(Vol. 18, pp. 1-18).
Roberts, R. W. (1992). Determinants of corporate social responsibility disclosure: an
application of stakeholder theory. Accounting, Organizations and Society, 17(6),
595-612.
Robin, D. P., Reidenbach, R. E. & Forrest, P. (1996). The perceived importance of an
ethical issue as an influence on the ethical decision-making of ad managers.
Journal of Business Research, 35(1), 17-28.
Rogers, E. M. (1983). Diffusion of innovations (3rd ed.). New York: Free Press.
Rogers, E. M. (1995). Diffusion of innovations (4th ed.). New York: Free Press.
Rogers, E. M. (2003). Diffusion of innovations (5th ed.). New York:: Free Press.
Rugman, A. M. & Verbeke, A. (1998). Corporate strategies and environmental
regulations: An organizing framework. Strategic Management Journal, 19(4),
363-375.
Russell, W., Skalak, S. & Miller, G. (1994). Environmental Cost Accounting: The
Bottom Line for Environmental Quality Managemen. Total Quality
Environmental Management, 3(3), 255-268.
Saleh, S. D. & Wang, C. K. (1993). The management of innovation: strategy,
structure, and organizational climate. Engineering Management, IEEE
Transactions on, 40(1), 14-21.
Sarker, T. K. & Burritt , R. L. (2006). An Application of Environmental Management
Accounting Information in Investment Appraisal – an Empirical Examination in
the Australian Oil and Gas Industry. Paper presented at the 9th Annual EMAN
Conference Environmental Management Accounting and Cleaner Production,
Graz, Austria.
353
Sarker, T. K. & Burritt, R. L. (2006). An Empirical Examination of the Role of
Environmental Accounting Information in Environmental Investment Decision-
Making. In Schaltegger, S., Bennett, M., Burritt, R. L. & Jasch, C. (Eds.),
Environmental Management Accounting for Cleaner Production (pp. 457-475):
Springer Science, Business Media B.V. 2008.
Saunders, M., Lewis, P. & Thornhill, A. (2009). Research methods for business
students (5th ed.). London: Prentice Hall.
Sayeh, F. S. (2006). Investigating the factors affecting the development of a National
Quality Award (NQA) in Libya. Unpublished PhD thesis, Loughborough
University, , Loughborough, UK.
Scavone, G. M. (2006a). Challenges in internal environmental management reporting
in Argentina. Journal of Cleaner Production, 14(14), 1276-1285.
Scavone, G. M. (2006b). Implementing Environmental Management Accounting in
Argentine Companies. Paper presented at the 9th Annual EMAN Conference
Environmental Management Accounting and Cleaner Production, Graz, Austria.
Schaefer, D. R. & Dillman, D. A. (1998). Development of a standard e-mail
methodology: Results of an experiment. Public opinion quarterly, 62(3), 378-
397.
Schaltegger, S., Bennett, M. & Burritt, R. L. (2006). Sustainability Accounting and
Reporting: Development, Linkages and Reflection. An Introduction. In
Schaltegger, S., Bennett, M. & Burritt, R. L. (Eds.), Sustainability Accounting
and Reporting (pp. 1-33): Springer.
Schaltegger, S., Bennett, M., Burritt, R. L. & Jasch, C. (2008). Environmental
Management Accounting (EMA) as a Support for Cleaner Production. In
354
Schaltegger, S., Bennett, M., Burritt, R. L. & Jasch, C. (Eds.), Environmental
Management Accounting for Cleaner Production (pp. 3-26): UK, Springer.
Schaltegger, S. & Burritt, R. L. (2000). Contemporary environmental accounting:
issues, concepts, and practice. Sheffield: Greenleaf Publishing.
Schaltegger, S., Burritt, R. L. & Petersen, H. (2003). An introduction to corporate
environmental management: Striving for sustainability: Greenleaf Publishing.
Schaltegger, S., Gibassier, D. & Zvezdov, D. (2013). Is Environmental Management
Accounting a Discipline? A Bibliometric Literature Review. Meditari
Accountancy Research, 21(1), 1-1.
Schaltegger, S., Hahn, T. & Burritt, R. L. (2000). Environmental Management
Accounting–Overview and Main Approaches. In Seifert, E. & Kreeb, M. (Eds.),
Environmental Management Accounting and the Role of Information Systems:
Kluwer, The Netherlands.
Schaltegger, S., Muller, K. & Hindrichsen, H. (1996). Corporate Environmental
Reporting. New York: Wiley.
Schaltegger, S. & Stinson, C. (1994). Issues and Research Opportunities in
Environmental Accounting. WWZ Discussion Papers Nr, 9423.
Schram, A. (2003). Environmental Management Accounting, Eco-Efficiency Profiles,
and Effluent Charges for Costa Rican Coffee Mills. In Bennett, M.,
Rikhardsson, P. & Schaltegger, S. (Eds.), Environmental Management
Accounting: Purpose and Progress (pp. 129-150). Dordrecht: Springer
Netherlands.
Scott, W. R. & Meyer, J. (1983). Organizational environments: Ritual and
rationality: Sage Publications.
355
Sekaran, U. (2003). Research Methods for Business (4th ed.). New York: John wiley
and Sons: Inc.
Sekaran, U. & Bougie, R. (2010). Research Methods for Business (5th ed.): John
Wiley and Sons.
Sendroiu, C., Roman, A., Roman, C. & Manole, A. (2006). Environmental
Management Accounting (EMA): Reflection of Environmental Factors in the
Accounting Processes through the Identification of the Environmental Costs
Attached to Products, Processes and Services. Theoretical and Applied
Economics, 10(505), 81-86.
Sethi, S. (1974). Corporate social policy in a dynamic society: The options available
to business. Los Angeles, CA: Melvill Publishing Company.
Seyal, A. H. & Rahman, M. N. A. (2003). A preliminary investigation of e-commerce
adoption in small & medium enterprises in Brunei. Journal of Global
Information Technology Management, 6(2), 6-26.
Sheppard, B. H., Hartwick, J. & Warshaw, P. R. (1988). The Theory of Reasoned
Action: A Meta-Analysis of Past Research with Recommendations for
Modifications and Future Research. Journal of consumer Research, 15(3), 325-
343.
Shokshok, M., Rahman, M., Wahab, D. & Shokshk, A. (2010). Diagnosing
organizational culture elements for successful TQM implementation case study
in Libya. Paper presented at the Education and Management Technology
(ICEMT), 2010 International Conference on
Shortell, S. M. & Zajac, E. J. (1990). Perceptual and Archival Measures of Miles and
Snow's Strategic Types: A Comprehensive Assessment of Reliability and
Validity. The Academy of Management Journal, 33(4), 817-832.
356
Silva, L. & Figueroa, E. (2002). Institutional intervention and the expansion of ICTs
in Latin America: The case of Chile. Information Technology & People, 15(1),
8-25.
Simons, R. (1987). Accounting control systems and business strategy: An empirical
analysis. Accounting, Organizations and Society, 12(4), 357-374.
Singhapakdi, A., Gopinath, M., Marta, J. K. & Carter, L. L. (2008). Antecedents and
consequences of perceived importance of ethics in marketing situations: a study
of Thai businesspeople. Journal of Business Ethics, 81(4), 887-904.
Soares-Aguiar, A. & Palma-dos-Reis, A. (2008). Why do firms adopt e-procurement
systems? Using logistic regression to empirically test a conceptual model.
Engineering Management, IEEE Transactions on, 55(1), 120-133.
Son, J.-Y. & Benbasat, I. (2007). Organizational buyers' adoption and use of B2B
electronic marketplaces: efficiency-and legitimacy-oriented perspectives.
Journal of management information systems, 24(1), 55-99.
Srinivasan, R., Lilien, G. L. & Rangaswamy, A. (2002). Technological Opportunism
in Radical Technology Adoption: An Application to E-Business. Journal of
Marketing, 66(3), 47-60.
Staniskis, J. K. & Stasiskiene, Z. (2006). Environmental management accounting in
Lithuania: exploratory study of current practices, opportunities and strategic
intents. Journal of Cleaner Production, 14(14), 1252-1261.
Stone, D. (1995). No longer at the end of the pipe, but still a long way from
sustainability: a look at management accounting for the environment and
sustainable development in the United States (Vol. 19): Centre for Social and
Environmental Accounting Research, University of Dundee.
357
Suchman, M. C. (1995). Managing legitimacy: Strategic and institutional approaches.
Academy of management review, 571-610.
Summers, R. S. (2002). Implementing ISO 14001-An International Survey Assessing
the Benefits of Certification. Corporate Environmental Strategy, 9(4), 418-426.
Surmen , Y. & Kaya , U. (2003). Environmental Accounting and Reporting
Applications in Turkish Companies which Have IS014001 Certificate. Social
and Environmental AccountingJournal, CSEAR,, 23(1), 6-8.
Sutton, J., Dobbin, F., Meyer, J. & Scott, W. (1994). The legalization of the
workplace. American Journal of Sociology, 99(4), 944-971.
Szajna, B. (1996). Empirical evaluation of the revised technology acceptance model.
Management Science, 42(1), 85-92.
Tabachnick, B. G. & Fidell, L. S. (2007). Using multivariate statistics (5th ed.):
Pearson Education. Inc.
Tabak, F. & Barr, S. (1999). Propensity to adopt technological innovations: the
impact of personal characteristics and organizational context. Journal of
Engineering and Technology Management, 16(3-4), 247-270.
Thomas, J. B. & McDaniel, R. R. (1990). Interpreting strategic issues: Effects of
strategy and the information-processing structure of top management teams.
Academy of management journal, 33(2), 286-306.
Thyer, B. A. (1993). Social work, research and evaluation: Single-systems researh
design (4th ed.). Itasca Illinois: F.E. Peacock Pubishers.
Tornatzky, L. G. & Fleischer, M. (1990). The processes of technological innovation:
Lexington Books Lexington, MA.
358
Trivellas, P. & Dargenidou, D. (2009). Organisational culture, job satisfaction and
higher education service quality: The case of Technological Educational
Institute of Larissa. The TQM Journal, 21(4), 382-399.
Tsai, W.-C. & Tai, W.-T. (2003). Perceived importance as a mediator of the
relationship between training assignment and training motivation. Personnel
Review, 32(2), 151-163.
Tuggle, F. D. & Shaw, N. C. (2000). The effect of organizational culture on the
implementation of knowledge management.
Tushman, M. L. & Anderson, P. (1986). Technological discontinuities and
organizational environments. Administrative science quarterly, 31(3), 439-465.
Twati, J. M. (2007). Societal and organisational culture and the adoption of
management information systems in Arab countries. Unpublished PhD thesis,
Griffith University.
Twati, J. M. (2008). The influence of societal culture on the adoption of information
systems: The case of Libya. Communications of the IIMA, 8(1), 1-12.
Twati, J. M. & Gammack, J. (2006). The impact of organisational culture innovation
on the adoption of IS/IT: the case of Libya. Journal of enterprise information
management, 19(2), 175-191.
UNDSD. (2000). Improving Governments’ Role In the Promotion of Environmental
Managerial Accounting New York: United Nation.
UNDSD. (2001). Environmental management accounting: procedures and
principales. New York: United Nation Divison for sustainable Development:
Expert Working Group
USEPA. (1995a). Environmental Accounting Case Studies: Green Accounting at
AT&T. Washington, D.C: United States Environmental Protection Agency.
359
USEPA. (1995b). An Introduction to Environmental Accounting as a Business
Management Tool:Key Concepts and Terms. Washington, D.C.: United States
Environmental Protection Agency.
USEPA. (1996). Environmental Accounting Case Studies: Full Cost Accounting for
Decision Making at Ontario Hydro. Washington, D.C: United States
Environmental Protection Agency.
USEPA. (2000). The Lean and Green Supply Chain: A Practical Guide for Materials
Managers and Supply Chain Managers to Reduce Costs and Improve
Environmental Performance. Washington, D.C: United States Environmental
Protection Agency.
Viadiu, F. M., Fa, M. C. & Saizarbitoria, I. H. (2006). ISO 9000 and ISO 14000
standards: an international diffusion model. International Journal of Operations
& Production Management, 26(2), 141-165.
Viere, T., Herzig, C., Schaltegger, S. & Burritt, R. L. (2006a). EMA in practice:
Southeast Asian business cases for sustainability.
Viere, T., Herzig, C., Schaltegger, S. & Burritt, R. L. (2006b). Sustainability business
cases or low hanging fruit? Environmental Management Accounting
applications in South-East Asia. Paper presented at the 9th Annual EMAN
Conference Environmental Management Accounting and Cleaner Production,
Graz, Austria.
Wahyuni, D. (2009). Environmental Management Accounting: Techniques and
Benefits. Jurnal Akuntansi Universitas Jember, 7(1), 23-35.
Walley, N. & Whitehead, B. (1994). It's Not Easy Being Green. Harvard Business
Review, 72(3), 46-51.
360
Wang, Y. & Ahmed, P. K. (2009). The moderating effect of the business strategic
orientation on eCommerce adoption: Evidence from UK family run SMEs. The
Journal of Strategic Information Systems, 18(1), 16-30.
Waterhouse, J. H. & Tiessen, P. (1978). A contingency framework for management
accounting systems research. Accounting, Organizations and Society, 3(1), 65-
76.
Wee, Y. S. & Quazi, H. A. (2005). Development and validation of critical factors of
environmental management. Industrial Management & Data Systems, 105(1),
96-114.
Welford, R. & Gouldson, A. (1993). Environmental management and business
strategy: London Pitman.
Westbrook, J. (1993). Organizational culture and its relationship to TQM. Industral
Management-ChicagoThen Atlanta, 35, 1-1.
Wilmshurst, T. D. (2006). Insights from Stakeholder Theory: The Motivation for
Managers to Report Environmental Information. Paper presented at the
Interdisciplinary Perspectives on Accounting Conference.
Wilmshurst, T. D. & Frost, G. R. (1998). Environmental accounting--a growing
concern? Australian CPA, 68(4), 20-23.
Wilmshurst, T. D. & Frost, G. R. (2000). Corporate environmental reporting: a test of
legitimacy theory. Accounting, Auditing & Accountability Journal, 13(1), 10-26.
Wilmshurst, T. D. & Frost, G. R. (2001). The role of accounting and the accountant in
the environmental management system. Business Strategy and the Environment,
10(3), 135.
361
Wong, K. Y. (2005). Critical success factors for implementing knowledge
management in small and medium enterprises. Industrial Management & Data
Systems, 105(3), 261-279.
Wong, K. Y. & Aspinwall, E. (2005). An empirical study of the important factors for
knowledge-management adoption in the SME sector. Journal of Knowledge
Management, 9(3), 64-82.
Yakhou, M. & Dorweiler, V. (2002). Environmental Accounting Coverage in the
Accounting Curriculum: A Survey of US Universities and Colleges. The
Journal of Education for Business, 78(1), 23-27.
Young, G. J., Charns, M. P. & Shortell, S. M. (2001). Top manager and network
effects on the adoption of innovative management practices: a study of TQM in
a public hospital system. Strategic Management Journal, 22(10), 935-951.
Youssef, S. (2006). Total quality management framework for Libyan process and
manufacturing industries. Unpublished PhD thesis, Cranfield University,
Cranfield, England.
Zikmund, W. G. (2003). Business research methods: Thomson/South-Western.
Zutshi, A. & Sohal, A. S. (2004). Adoption and maintenance of environmental
management systems: critical success factors. Management of Environmental
Quality: An International Journal, 15(4), 399-419.